Legal Opinion
Commissioner v. Merchants Nat. Bank
Court of Appeals for the First Circuit
Decided December 30, 1942No. 3787PublishedCited by 13 opinions
1Opinion of the Court
MAHONEY, Circuit Judge.
In this case the Board of Tax Appeals reversed the determination by the Commissioner of Internal Revenue of deficiencies of $42,825.69 in income tax for 1937, and $26,290.93 in respondent’s estate tax. The Commissioner has filed this petition for review.
The facts in this case are not in dispute and may be stated briefly as follows: Ozro M. Field, testator, died in 1936 leaving a gross estate of $366,527.66, which included property in the amount of $52,718.75 held jointly by him and his wife, who survived him. She was sixty-seven years of age at the date of his death.…
2Cases cited10 opinions
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Humes v. United StatesSupreme Court of the United States · 1928
- United States v. Provident Trust Co.Supreme Court of the United States · 1934
- Hartford-Connecticut Trust Co. v. EatonCourt of Appeals for the Second Circuit · 1929
- Gammons v. HassettCourt of Appeals for the First Circuit · 1941
5 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Merchants Nat. Bank of Boston v. CommissionerSupreme Court of the United States · 1943
- Blodget v. Delaney, CollectorCourt of Appeals for the First Circuit · 1953
- Commissioner v. Bank of America Nat. Trust & Savings Ass'nCourt of Appeals for the Ninth Circuit · 1943
- The Third National Bank and Trust Company of Springfield v. United StatesCourt of Appeals for the First Circuit · 1956
- Industrial Trust Co. v. Commissioner of Int. Rev.Court of Appeals for the First Circuit · 1945
8 more not listed; retrieve them via the Exa API.